tosi mint is said to
be about 1,500,000 bolivianos a year. The silver mining companies are
required by law to send to the mint 20% of their product. The silver
boliviano, however, is rarely seen in circulation because of the cheaper
paper currency. To check the exportation of silver coin, the fractional
denominations have been slightly debased. The nickel coins are of 5 and
10 centavos, and the copper 1 and 2 centavos.

The departmental revenues, which are derived from excise and land taxes,
mining grants, tithes, inheritance taxes, tolls, stamp taxes, subsidies
from the national treasury and other small taxes, were estimated at
2,296,172 bolivianos in 1903, and the expenditures at 2,295,791
bolivianos. The expenditures were chiefly for justice, police, public
works, public instruction and the Church. The municipal revenues
aggregated 2,317,670 bolivianos in 1902, and the expenditures 61,510
bolivianos in excess of that sum. These revenues are derived from a
lighting tax, leases and ground rents, cemetery fees, consumption and
market taxes, licences, tolls, taxes on hides and skins, personal and
various minor taxes. There is a multiplication of taxes in trade which
recalls the old colonial _alcabala_ tax, and it serves to restrict
commerce and augment the cost of goods in much the same way, if not to
the same degree.

AUTHORITIES.--M.V. Ballivian, _Apuntes sobre la industria de goma
elastica, &c._ (La Paz, 1896); _Noticia Politica, Geografica,
Industrial, y Estadistica de Bolivia_ (La Paz, 1900); _Breves
Indicaciones para el Inmigrante y el Viajero a Bolivia_ (La Paz,
1898); _Monografias de la Industria Minera en Bolivia_, three parts
(La Paz, 1899-1900); _Relaciones Geograficas de Bolivia existentes en
el Archivo de la Oficina Nacional de Inmigracion, &c._ (La Paz, 1898);
M.V. Ballivian and Eduardo Idiaquez, _Diccionario Geografico de la
Republica de Bolivia_ (La Paz, 1900); Andre Bresson, _Sept annees
d'explorations, de voyages et de sejours dans l'Amerique australe_
(Paris, 1886); Enrique Bolland, _Exploraciones practicadas en el Alto
Paraguay y en la Laguna Gaiba_ (Buenos Aires, 1901); G.E. Church _The
Route to Bolivia via the River Amazon_ (London, 1877); G.E. Church,
"Bolivia by the Rio de la Plata Route," _Geogr. Jour._ xix. pp. 64-73
(London, 1902); C.B. Cisneros and R.E. Garcia, _Geografia Comercial de
la America del Sur_ (Lima, 1898); Sir W.M. Conway, _Climbing and
Explorati